Revenue E-Brief

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Revenue E-Brief Issue 64/17, 12 June 2017

Tax treatment of certain dividends

Revenue Tax and Duty Manual Part 02-02-03a deals with the tax treatment of certain foreign dividends paid out of trading profits, which in accordance with section 21B Taxes Consolidation Act 1997, may be chargeable to corporation tax at the standard rate of 12.5% rather that at 25%.

12 June 2017